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Mohamad Toha
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INDONESIA
IIJSE
Published by Universitas KH. Abdul Chalim
ISSN : -     EISSN : 2621606X     DOI : https://doi.org/10.31538/iijse
Core Subject : Economy,
Economics, Econometrics & Finance
The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local Wisdom in Sharia Economic Perspective, and others related to Sharia economics. The journal is published periodically triannually in March, July, and November. Guidance for submission: ֎ The manuscript submitted to IIJSE must never be published elsewhere. ֎ The IIJSE is published in English. ֎ The articles must be submitted via OJS in Microsoft Word format. ֎ The articles should follow APA reference, with the body note, max 4000 words, and APA citation style.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2,568 Documents
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Capital Strengthening Solutions for BPR Syariah in Indonesia Case Study in the Working Area of the OJK Office of North Sumatera Province (Aceh, Sumut, Sumbar, Riau, and Kepri) Padang, Abdul Muin Akmal; Yafiz, Muhammad; Siregar, Saparuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5719

Abstract

The purpose of this research is to obtain alternative solutions for strengthening the capital of BPR Syariah in Indonesia, especially in the working area of ​​the OJK Office of North Sumatra Province, including the priority of capital problems with the Analytic Network Process (ANP) method approach. The methodology used in this research is qualitative using a questionnaire to obtain values ​​or views represented by experts, Islamic banking practitioners, and regulators in the working area of ​​the OJK Office of North Sumatra Province. The results showed that the capital problems of Islamic BPR were Fulfillment of Minimum Core Capital with an average value of 0.479, Problematic BPR Syariah with an average value of 0.252, and Monopoly of Ownership with an average value of 0.161, rater agreement of 45.68%. Solutions for strengthening the capital of BPR Syariah are Mergers with an average value of 0.177, Consolidation with an average value of 0.093, Capital Build Up with an average value of 0.092, Acquisitions with an average value of 0.089, Addition of Regional BPR Capital by BPD with an average value of 0.083, Additional Tier 1 Capital with an average value of 0.077, Commercial Bank Participation with an average value of 0.069, Supervisory Intervention with an average value of 0.051, Self-Liquidation with an average value of 0.03, and Conversion to SMFI with an average value of 0.024, rater agreement of 29.16%.
The Influence of Product Quality, Price, and Promotion on Purchasing Decisions on Mixue Products Muhammad, Satryo Kinayungan; Kusdiyanto, Kusdiyanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5721

Abstract

The purpose of this study was to analyze the effect of product quality, price, and promotion on purchasing decisions on Mixue products. This research method is quantitative. This study uses primary data. The data collection method used in this study was distributing questionnaires via Google Forms. The population in this study was people in Surakarta. The sampling technique in this study used purposive sampling. The sample to be used is 200 respondents. The data analysis technique in this study uses a validity test, reliability test, classical assumption test, multiple linear regression, t-test, f-test, and determination coefficient test (r2). The result of this study is that product quality has a positive but insignificant effect on purchasing decisions for Mixue products in the Surakarta Community. Price has a negative and insignificant effect on purchasing decisions for Mixue products in the Surakarta Community. Promotion has a positive and significant effect on purchasing decisions for Mixue products in the Surakarta Community.
The Accountability vs Transparency: Who is in Control in the Financial Management of Nonprofit Institutions? Julaika, Janny; Wardhani, Nurhastuty Kesumo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5723

Abstract

The research aims to identify the influence of quantitative accountability, economic transparency, and internal control on the monetary control of non-profit organizations operating in network disciplines in Indonesia. The combination of accountability and transparency in financial management and accountability systems is used as a theoretical framework. The design/methods/techniques to be used in the study include quantitative methods. Data collected through the distribution of Google forms and manual questionnaires to respondents and the test tool used by Partial Least Square (PLS) based on financial accounting standards (ISAK) 35 proves that financial accountability and transparency systems affect Financial Management and Accountability. Accountability and transparency policies and practices are carried out. The results of this study are accountability has a significant effect on financial management, transparency has no significant effect on financial management and internal control has a significant effect on financial management. This research contributes to understanding the policy implementation and practice of liability and transparency in monetary control of non-profit groups, particularly in the Association environment, by demonstrating that the financial accountability system used today is aligned with applicable accounting standards. This research addresses the effect of economic taxation, economic surveillance, and price range transparency on monetary control. The results showed that the monetary responsibility of the organization using the traditional approach and not by ISAK 35 Accountability and Transparency developed so that it does not reflect management and accountability according to accounting standards. The financial position and cash flow statements show that there is no responsibility and the lack of transparency regarding financial management is proof of this.
The Implementation of Risk-Based Audit on the Impact of Auditor Competence and Independence on Audit Quality in Bank Perekonomian Rakyat Suhidayat, Tatang; Fitriana, Fitriana; Agusiady, R. Ricky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5725

Abstract

The importance of improving audit quality in Bank Perekonomian Rakyat (BPR) across West Java is evident, given the vital role of auditors in maintaining financial and operational integrity. Auditor competence and auditor independence are two key factors considered to have a significant impact on audit quality, particularly with the adoption of the Risk-Based Audit (RBA) approach. This study aims to analyze the impact of Auditor Competence (KA) and Auditor Independence (IA) on Audit Quality (KAI), both directly and through the Risk-Based Audit (RBA) approach as a mediating variable. The study uses a sample of 99 Internal Audit Executive Officers (PE) from 253 BPRs in West Java. The method employed is a quantitative approach using Partial Least Square (PLS). Data were collected through questionnaires, which were tested for validity and reliability before being analyzed. Hypothesis testing was conducted using the bootstrapping technique to determine the significance of the relationships between variables. The results of the study indicate that both Auditor Competence and Auditor Independence have a significant direct impact on Audit Quality. Auditor Competence and Auditor Independence also have a significant influence on the implementation of Risk-Based Audit. However, the indirect impact of Risk-Based Audit on Audit Quality shows only weak significance, particularly for Auditor Competence. Simultaneous testing also indicates that KA, IA, and RBA together significantly influence KAI, with F-value greater than the F-table. This conclusion suggests that enhancing Auditor Competence and Independence directly is more effective in improving Audit Quality than through the mediation of Risk-Based Audit.
Divorce Case Rate in Young Families During the Covid-19 Pandemic in 2021 (Case Study of the Religious Court of Binjai City) Adrian, Dika; Lubis, Fauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5730

Abstract

This research aims to examine more deeply the level of divorce cases in young families during the COVID-19 pandemic in 2021 at the Binjai City Religious Court. Specifically, this research aims to answer two problem formulations: (1) the percentage rate of divorce in young families during the pandemic; and (2) the factors that influence the increase in divorce. This research includes qualitative research using a case approach. This type of empirical research uses primary data, namely data from the Religious Court of Binjai City regarding contested divorce in young families and data from the Supreme Court Decision Repository. Secondary data in the form of interviews with Binjai religious court employees, books, journals, and literature regulations related to this research. From this study, the researchers found that divorce cases in young families in 2021 increased compared to the years before the pandemic. The results showed an increase in the percentage of divorce in young families by 15%, namely 408 cases in 2021 compared to 2020, which was only 347 cases. The main factors are economic and psychological pressures due to the pandemic.
Rokan Hulu Ulama's Views on the Appointment of Parents as a Condition of Malay Traditional Marriage Tanjung, Dai Robi; Turnip, Ibnu Radwan Siddik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5745

Abstract

This research aims to find out the tradition of appointing parents of the same family as a condition of Malay traditional marriage and to find out how the Rokan Hulu Ulama views on the tradition. This research is designed with a qualitative method to be able to explain in as much detail as possible about the appointment of parents of the same family as a condition of Malay traditional marriage. This research is a normative-empirical research with a sociological approach. Primary data sources are obtained from interviews with several respondents, while secondary data sources are obtained from several references that explain the tradition of the appointment of surname parents as a condition of Malay traditional marriage in Rokan Hulu. While the analysis technique is descriptive. The results of this study found that the Rokan Hulu ulama did not approve of the appointment of semarga parents as a condition of marriage. Based on the results of this study, the author concludes that the Rokan Hulu scholars agreed to disagree with the appointment of parents of the same family as a condition of marriage because it contradicts the law of shara' and makes it difficult for someone who wants to get married, then this tradition only applies in the Rokan Hulu area and does not apply universally to Muslims so it deserves to be disapproved by the scholars.
Factors of Forced Early Marriage Reviewed from Islamic Law in Indonesia (Case Study of Air Hitam Village, Gebang District, Langkat Regency) Saputra, Jeffry; Iwan, Iwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5746

Abstract

This research aims to determine the factors of coercion in early marriage. find out how Islamic law in Indonesia analyzes the coercion of underage children into marriage. This research was designed using qualitative methods to be able to explain in as much detail as possible about forced early marriage. This research is normative-empirical research with a sociological approach. The primary data source was obtained from interviews with several respondents, while the secondary data source was obtained from several references that explain forced marriage in Indonesian Islamic law. Meanwhile, the analysis technique is descriptive. The results of this research found that many factors led to attempts to force early marriage in Air Hitam village due to several factors such as economic reasons, low education, and lack of understanding of religion. So, from the results of this research, it is concluded that forced early marriage is caused by economic factors, education, and religious understanding. analysis of Islamic law regarding forced marriage of underage children, referring to the majority of ulama or the majority of ulama saying that it is haram or not permissible to force girls (underage) to marry. The majority of ulama view that forcing the marriage of minor girls (underage) does not bring benefits at all, it even becomes a shackle for the child's freedom so that his future is threatened.
Effectiveness of BP4 in Preventing Early Marriage in 2023 (Case Study at the Religious Affairs Office of Labuhan Deli District) Tarigan, Aditia Taruna; Irwan, Irwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5785

Abstract

This research aims to see the effectiveness of BP4 (Marriage Advisory, Development, and Preservation Agency) at the Labuhan Deli District Religious Affairs Office in terms of preventing marriage at an early age in Labuhan Deli District. This research uses two problem formulations, namely what is the role and function of BP4 (Advisory, Development, and Preservation of Marriage) in the Office of Religious Affairs, and what is the effectiveness of BP4 (Advisory, Development, and Preservation of Marriage)? at KUA Labuhan Deli District in preventing marriage at an early age in Labuhan Deli District. This research includes qualitative research with empirical juridical research methods and uses two data sources, namely primary data sources and secondary data sources. The results of this research show that in 2023 there will be 40% of brides who marry under the age of 21. This shows that the role of BP4 counselors in preventing marriage at an early age is not yet effective because there are still many brides who marry under the age of 21, however, compared to the previous year, there has been a decrease in the number of early marriages, namely in 2022, in which year the number of early marriages reached 50. The KUA of Labuhan Deli District has tried its best to provide outreach on preventing marriage at an early age, but there are still internal and external obstacles that are obstacles to the effective implementation of preventing marriage at an early age.
Does Business Culture Enhance Company Performance? Empirical Study of Management Accounting System Anridho, Nadia; Maulana, Hanif Denta; Rahmatulloh, Sahrian Aditya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5793

Abstract

This study aims to determine the role of management accounting system mediation with organizational culture on company performance. This study used a questionnaire distributed to manufacturing companies registered in the Surabaya Industrial Estate Rungkut and processed using the WarpPLS 6.0 software. The results of this study indicate that organizational culture has a direct positive effect on company performance, and management accounting systems have proven to mediate the influence of business culture on company performance. This study contributes to companies implementing management accounting systems in dealing with environmental uncertainty and improving company performance.
Exploring Zakat Distribution Via Blockchain in Indonesia Perspective of Maslahah Mursalah Wahbah Zuhaili Zamroni, Muhamamd Afif; Toha, Mohamad; Zuana, Muhammad Mujtaba Mitra; Baiqun Isbahi, Muhammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5821

Abstract

To achieve the goal of increasing the effectiveness and efficiency of zakat services, it is very important to have a strong security system in zakat administration. This includes the accurate distribution of zakat money to mustahiq. Blockchain technology is a digital data storage system consisting of several servers, which serves this purpose. This article explains blockchain zakat in Indonesia when viewed with maslahah mursalah according to Wahbah Zuhaili. This study uses a qualitative descriptive method and its type is library research (literature review) with an ushul fiqh approach. The data analysis techniques used in this article are data reduction, data presentation, and conclusion. The results of this study state that Blockchain provides a stimulus for optimizing zakat fund management through basic benefits (maslahah ad-dharuriyah) in the form of maintaining the religion of muzakki to fulfill obligations (hifdz ad-din), and protection of property. up to mustahiq (hifdz al-mal), and maintaining the good name of zakat institutions from slander in zakat governance due to the openness of the system (hifdz al-'ird). The high scope of transactions recorded in the blockchain system, including the collection and distribution of zakat, is smoothness in realizing the welfare of mustahiq and helping the country's economy so that government contribution is needed in supporting the progress of zakat management with blockchain technology.

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